KRS 138.886: Prohibition against use of information in criminal cases -- Penalty --

Publication of statistics not barred.

(1) The provisions of KRS 138.870 to 138.889 shall not inculpate any person or

otherwise cause any person to incriminate himself in violation of his constitutional

rights and, notwithstanding the exceptions provided in KRS 131.190 or any other

law, neither the Department of Revenue nor any public employee may reveal facts

contained in any report required by KRS 138.870 to 138.889, nor shall any

information contained in any report filed pursuant to KRS 138.870 to 138.889 be

used against an offender in any criminal proceeding, except in connection with a

proceeding involving the tax, penalty, or interest due under KRS 138.872 and

138.889, unless th e information is independently obtained. Further, possession of

any tax stamp, label, or other tax indicia evidencing payment of tax pursuant to

KRS 138.874 shall not be used against any person in any criminal proceeding.

(2) Any person violating this section shall be guilty of a Class B misdemeanor.

(3) This section shall not prohibit the Department of Revenue from publishing statistics

that do not disclose the identity of offenders or the contents of particular returns or

reports.